Master E-Invoicing in 2025: Self-Billing, Commissions & Rental Utilities Payments

Post title 'Get Your Details Right (E-invoice FAQ)' on a white banner overlaying thumbnail of Bispoint E-invoice 2025 trainer

E-invoicing isn’t just about issuing invoices—it’s about getting the details right to avoid compliance risks. Mistakes in self-billing, commission payments, or rental transactions could lead to penalties or rejected claims by LHDN. Do you know the correct way to issue e-invoices for these scenarios?

📌 Do I need to issue a self-bill for commissions paid to agents or distributors?

📌 How do I handle a commission adjustment—if I prepay RM500, but later increase it to RM700?

📌 If my company rents out a unit, and utilities are under my company’s name but paid by tenants, how should I as the landlord issue the e-invoice?

With Phase 2 of Malaysia’s e-invoicing implementation now in effect, ensuring accuracy isn’t just a regulatory need for mid-sized businesses—it’s a way to protect your business finances.

Avoid Costly Mistakes: Getting Your E-Invoice Details Right

1. Should I issue a self-bill e-invoice for commissions paid to a dealer or salesperson (non-employee)?

Yes. If you pay commissions or referral fees to agents, dealers, or distributors who are not your employees, you must issue a self-bill e-invoice. This applies regardless of whether the recipient is an individual or a company.

2. Do I need to issue a self-bill e-invoice for advance commission payments?

Yes, you must issue a self-bill e-invoice whenever you make a commission payment. If you pay RM500 as an advance commission, record it as “Advance Commission” on the e-invoice.

Later, when the total commission amount is finalized at RM700, issue a second self-bill e-invoice for the remaining RM200 to reflect the final payment. This ensures that all commission payments are properly documented for tax compliance.

3. How should a landlord issue an e-invoice when the utility bill is under the company’s name but paid by the tenant?

If the utility bill is registered under your company’s name but the tenant pays it on your behalf, you are still required to issue an e-invoice to the tenant that includes both the rental and utility amounts. This income will later be offset by the utility expense, for which TNB will issue an e-invoice to your company. As a result, there is no net impact on your company’s profit and loss statement.

Dr Utility Expenses (based on TNB’s e-invoice)
Cr Utility Income (based on the e-invoice issued by the company for the amount paid by the tenant)